Rank dependent expected utility models of tax evasion. [PDF]
In this paper the rank-dependent expected utility theory is substituted for the expected utility theory in models of tax evasion. It is demonstrated that the comparative statics results of the expected utility, portfolio choice model of tax evasion carry
Erling Eide
core
Running towards: Labour market incentives for runaway slaves in the British Cape Colony, 1830–1838
Asia‐Pacific Economic History Review, EarlyView.Abstract Recent scholarship on slave escapes has increasingly emphasised economic motivation, but few studies have empirically investigated how market incentives influenced the decision‐making of enslaved individuals during transitions from coerced to wage labour.
Karl Bergemann +2 more
wiley +1 more source
Tax evasion and financial repression: A reconsideration using endogenous growth models [PDF]
Using two dynamic monetary general equilibrium models characterized by endogenous growth, financial repression and endogenously determined tax evasion, we analyze whether financial repression can be explained by tax evasion.
Emmanuel Ziramba, Rangan Gupta
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Coerced labour patterns in the Cape Colony, c. 1806–1826
Asia‐Pacific Economic History Review, EarlyView.Abstract Multiple forms of coerced labour co‐existed in the early 19th‐century Cape Colony. This study examines changes in coerced labour force composition. Using annual taxation and census records, we examine district‐ and household‐level changes in reported enslaved, Recaptured African and indigenous Khoesan labour.
Kate Ekama, Benjamin Crous
wiley +1 more source
Income tax evasion in a society of heterogeneous agents: Evidence from an agent-based model [PDF]
We analyze the evolution and extent of income tax evasion under alternative governmental policies in an agent-based model with heterogeneous agents. A novel aspect of our modeling is the use of an exponential utility function, which allows us to assume ...
Hokamp, Sascha, Pickhardt, Michael
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Asia‐Pacific Economic History Review, EarlyView.Abstract How did a British colony, not supplied with coin and with no tax base, establish itself a world away from London? Drawing on the Historical Records of Australia and British parliamentary Appropriation Acts from 1787 to 1832, this paper shows that Phillip, the first Governor of New South Wales, spent by issuing promises to pay against the ...
Matthew Crocker
wiley +1 more source
Distributional implications of income tax evasion in Greece, Hungary and Italy [PDF]
Even though tax evasion has been the focus of a growing volume of research in recent years, the issue of its distributional impact is still relatively neglected.
Benedek, Dóra +5 more
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The Royal Commission Into the Monetary and Banking Systems in Australia, 1935–1937
Australian Journal of Politics &History, EarlyView.ABSTRACT Australian governments of the 1930s were less inclined to establish royal commissions than their predecessors in the 1920s, and few of the 1930s inquiries were of great moment. The exception was the royal commission appointed by the Lyons Government to inquire into the monetary and banking systems in Australia in 1935.
David Lee
wiley +1 more source
State coercion, moral attitudes, and tax compliance: Evidence from a national factorial survey experiment of income tax evasion. [PDF]
Soc Sci Res, 2020 Robbins B, Kiser E.
europepmc +1 more source
Tax Progressivity and Tax Evasion [PDF]
More progressive income taxes raise employment in models of imperfectly competitive labour markets. However, this prediction is not robust to modifications of the analytical structure.
Laszlo Goerke
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